Provides for state advisory appraisal services to villages.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
TITLE OF BILL: An act to amend the real property tax law, in relation to providing for state advisory appraisal services to villages
PURPOSE OF BILL: To include villages as localities eligible to receive advisory appraisals for highly complex properties and public utilities, currently provided by the Commissioner of the New York State Department of Taxation and Finance to cities, towns and villages.
SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends section 1544 of the Real Property Tax law, subdivision 1 to include villages in the list of localities able to receive advisory appraisals for highly complex properties and public utilities, currently provided by the Commissioner of the New York State Department of Taxation and Finance.
Section 2 amends section 1546 of the real property tax law to include the assessor of villages skill level as a factor for the Commissioner of the Department of Taxation and Finance to determine which properties are highly complex properties eligible to receive an advisory appraisal.
Section 3 sets the enacting date.
JUSTIFICATION: Village assessors have been denied the opportunity to review advisory appraisals that are readily available for every other form of local government.
This bill would remedy the statutory oversight for villages and afford them the same opportunity to request and review advisory appraisals for highly complex properties of which they must assess and currently made available to assessors from counties, towns and cities.
PRIOR LEGISLATIVE HISTORY: This is a new bill.
FISCAL IMPLICATIONS: No new costs to the state.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 6307 IN SENATE January 24, 2012 ___________Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to providing for state advisory appraisal services to villages THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 1544 of the real property tax law, as amended by chapter 844 of the laws of 1990 and as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010, is amended to read as follows: 1. The commissioner shall provide upon written request of the chief executive officer or assessor of a VILLAGE, city, town or county which conducts a revaluation or update program as defined in section one hundred two of this chapter advisory appraisals of (1) highly complex properties, being properties where the appraisals require either the professional use of highly specialized engineering skills or the devel- opment of earnings or economic analyses of a high degree of complexity and (2) taxable public utility property located in such VILLAGE, city, town or county. S 2. Section 1546 of the real property tax law, as added by chapter 957 of the laws of 1970 and as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010, is amended to read as follows: S 1546. Determination of specific types of property eligible for advi- sory appraisals by state or county. The commissioner shall determine the specific types of property which are included in the descriptions of moderately and highly complex properties eligible for advisory appraisals as provided in sections fifteen hundred thirty-six and fifteen hundred forty-four of this article, considering in addition to other pertinent factors the level of appraisal skills required of asses- sors and other appraisal personnel of the respective counties, cities
[and], towns AND VILLAGES under the minimum qualification standards established in accordance with the provisions of this article. S 3. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14117-01-2